Narayana Pai, J.—The assessee, deceased Pathikonda Balasubba Setty, was carrying on business as karta of a joint family in several articles. Among the lines of business, two were the buying and selling of groundnut kernel and manufacturing and selling of groundnut oil and oilcake. His account year was from Diwali to Diwali. His return of income for the account year ended 1st November, 1948, liable to assessment during the Income Tax year 1949-50 was not accepted as fully correct by the Income Tax Officer. He made therefore three additions to the income as returned as follows : To the gross profits attributable to the business of buying and selling of groundnut, he added a sum of Rs. 16,845 on the ground that the several transactions were not fully supported by vouchers and that, therefore, it was necessary to estimate the gross profits. He estimated the same at 10 per cent. of the overall turnover.

2. To the gross profit attributable to the business in groundnut oil and cake, he added a sum of Rs. 27,563 on the ground that the percentage of yield as returned was low. The officer though that the correct percentage of yield should be 12 1/2 per cent.

3. Besides his estimate o